Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 6Taxable benefits: cars, vans and related benefits
Cars: treatment of accessories
127The list price of an accessory
(1)
For the purposes of this Chapter the list price of an initial extra accessory is—
(a)
the published price of the manufacturer, importer or distributor of the car (see section 128), or
(b)
if there is no such price, the published price of the manufacturer, importer or distributor of the accessory (see section 129).
(2)
For the purposes of this Chapter the list price of a later accessory is the published price of the manufacturer, importer or distributor of the accessory (see section 129).